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Proactive Planning Toolkit

Use these financial planning tools and resources to help you educate your clients and proactively plan for changes.

Legislation like TCJA, SECURE, CARES, ARP Act and other proposals have added complexity to
planning for your individual, family, and business owner clients. The following
tools and resources will help you plan proactively for your clients.

Charts

These charts, updated in 2021, are graciously provided by Bob Keebler, CPA/PFS, except as noted below. They are exclusively available to PFP/PFS members.

75 Best Income Tax Strategies

Use this chart, provided by Bob Keebler to implement proven income tax planning strategies with your clients to minimize their tax bill.

Tax Asset Classes Chart

Compare the tax efficiency and planning strategies for various tax asset classes with this helpful chart prepared by Bob Keebler.

The Top 10 Tax Planning Ideas for 2021

This chart by Bob Keebler highlights the top tax ideas for 2021 along with presenting reasons to consider a Roth IRA Conversion.

Capital Gains Harvesting Chart

This chart from Bob Keebler helps practitioners determine if the time-sensitive strategy of harvesting gains makes sense for their clients.

Tax-Efficient Draw Down Strategies

This chart provided by Bob Keebler covers key draw down concepts, strategies, and asset classes provided in an easy to reference document.

Marginal Tax Rates Chart (Provided by Michael Kitces) 

See various factors that impact marginal tax rates for your clients including AMT, LTCG, payroll taxes and more.

Generation Skipping Transfer Tax Chart

This chart by Bob Keebler gives an overview of generation skipping transfer tax issues, the usage of the Dynasty Trusts, and reviews automatic allocation rules.

Understanding the Net Investment Income Tax Chart

Use this chart to understand the rules and planning strategies for the 3.8% Net investment Income Tax (NIIT).

Applying the 3.8% NIIT Chart

Bob Keebler explains the 3.8% Net Investment Income Tax (NIIT) for individuals, charitable remainder trusts, and charitable lead trusts in this chart.

IRA Distribution Flowchart – For deaths after 12-31-19

Bob Keebler has shared this flowchart with PFP Section members to highlight traditional IRA distribution considerations.

IRA Distribution Flowchart – For deaths before 2020

Bob Keebler has shared this flowchart with PFP Section members to highlight traditional IRA distribution considerations.

Roth IRA Distribution Flowchart – For deaths which occur before January 1, 2020

Bob Keebler has made this flowchart available to PFP Section members to highlight Roth IRA distribution considerations.

Roth IRA Distribution Flowchart – For deaths which occur after 12/31/19

Bob Keebler has made this flowchart available to PFP Section members to highlight Roth IRA distribution considerations.

Roth Quadrants Reference Chart

This informative chart from Bob Keebler covers 8 different tax and potential tax penalty aspects of Roth IRAs.

PFP Tax Bracket Management Chart

The Bracket Management Chart by Bob Keebler contains impactful bracket management ideas, checklists, tax brackets and illustrative examples.

The Roth Conversion Decision Chart

This chart from Bob Keebler will walk you through whether your client should convert to a Roth IRA and gives important advisor considerations on the decision.

2021 Individual, Estate, and Gift Tax Cheat Sheet

If you’re looking for a simple illustration that gives you all the important 2021 numbers in one easy to use document, this chart is for you.

Understanding §199A Qualified Business Income

If you’re looking for a tool to help with understanding §199A Qualified Business Income, this chart is for you.

IRA Trust Client Summary

With inherited IRA distributions now required to be paid out over ten years, you will want to consider whether the owner’s IRA should be payable to a trust.

Useful Estate and Trust Decision Charts

Steve Oshins provides four useful charts to help you help your clients plan including the domestic asset protection trust state rankings, dynasty trust state rankings, trust decanting state rankings, and the non-grantor trust state income tax chart.

Practice Guide

Guide to Financial and Estate Planning - Vol 1 - 11th Edition

Use this resource as a reference library of deep technical financial and estate planning content written in simple terms to guide you with advising your clients.

Guide to Financial and Estate Planning - Vol. 2 - 11th Ed.

This volume is a vital resource if you want to help business owner clients with topics like employee benefits, choice of business form and succession planning.

Guide to Financial and Estate Planning - Vol. 3 - 11th Ed

This volume is a vital resource if you want to help business owner clients with topics like employee benefits, choice of business form and succession planning.

Guide to Financial and Estate Planning - Vol. 4 – 11th Ed.

This volume provides valuable insights into Estate topics like asset protection, portability and tax, financial and estate planning for the 99%.

Audio Learning

Fiduciary income tax planning moves to make now | PFP learning library podcast archive

Robert Keebler, CPA/PFS, explains why it’s important to go down the path of beginning fiduciary income tax planning now.

Income tax reform overview with Bob Keebler | PFP learning library podcast archive

Robert Keebler, CPA/PFS, provides a summary of the latest income tax proposals being considered by Congress.

What you need to know about the proposed MEGA IRA rules | PFP learning library podcast archive

Robert Keebler, CPA/PFS, takes you through the ins and outs of the proposed retirement changes

The use or lose it situation with the estate exemption | PFP learning library podcast archive

Hear an overview from Robert Keebler, CPA/PFS, of the changes that could be coming to the estate and gift tax in 2022.

The case for making Roth conversions before year-end | PFP learning library podcast archive

Hear from Steve Siegel, JD, on his top five reasons for converting to a Roth this year.

How the latest tax proposals will impact clients | PFP learning library podcast archive

Learn from Robert Keebler, CPA/PFS, about the newly released tax proposals to be debated by Congress.

Why the spousal lifetime access trust is the go-to planning strategy | PFP learning library podcast archive

Steven Siegel, JD, LLM, discusses the advantages of SLATs in today’s environment.

The impact of the Van Hollen bill on current estate administration | PFP learning library podcast archive

Marty Shenkman, JD and Bob Keebler, CPA/PFS, MST discuss new developments for clients with estate administration in process.

Large IRAs: Wealth Transfer Planning Strategies for Your Clients | PFP learning library webcast archive

Robert Keebler, CPA/PFS, explains everything you need to know about planning with large IRAs in 2021 and beyond.

Getting ahead of the Biden Administration's Tax Proposals | PFP learning library webcast archive

Robert Keebler, CPA/PFS, explains President Biden’s recent tax proposal.

The unexpected state tax consequences of employees who work from home | PFP learning library podcast

Mark Klein, JD, and Lauren Minch, CPA, CFA shares what you need to be considering with state taxation.

How the President’s Green Book will impact your clients | PFP learning library podcast

Jonathan Blattmachr, Bob Keebler, and Marty Shenkman shares details of the latest proposals coming out of Washington.

How the American Families Plan will impact your clients | PFP learning library podcast

Listen to Bob Keebler, CPA/PFS, discuss the significant changes that may be coming soon to taxes.

Important development with SECURE Act post-mortem distributions | PFP learning library podcast

Bob Keebler, CPA/PFS, gets you up to speed with SECURE Act planning.

Sensible Taxation and Equity Promotion Act (STEP) of 2021| PFP learning library podcast

Bob Keebler, CPA/PFS, gets you up to speed on the latest estate planning proposals coming out of Congress.

What you need to know about the “For the 99.5% Act | PFP learning library podcast

Bob Keebler, CPA/PFS, gets you up to speed on major changes that could be on the way for estate, gift, and trust planning.

Keebler on the American Rescue Plan Act of 2021 | PFP learning library podcast

Bob Keebler, CPA/PFS, shares all the details you need on the latest government pandemic aid..

Part 5: Important planning strategies in 2021: Roth conversions | PFP learning library podcast

In this final episode of important planning strategies in 2021 5-part series, Bob Keebler, CPA/PFS, discusses savvy planning techniques to be aware of as tax changes are looming. The entire series covered what you need to be on the lookout for given potential changes to the income and estate tax landscapes.

Financial Advice in the Age of COVID | PFP learning library webcast archive

Dr. McClanahan provides an update of how COVID has affected the delivery of financial planning services, emergency planning, insurance and estate planning.

The Latest and Greatest with Roth Conversion Planning | PFP learning library webcast archive

Bob Keebler, CPA/PFS, explains the benefits of Roth conversions in the current environment.

2021 Best planning ideas for you, your clients, and your business | PFP learning library webcast archive

Lyle Benson, Michael Goodman, Scott Sprinkle & Sue Stevens discuss how their firms have changed as a result of COVID-19, and best ideas for success in 2021.

How the SECURE Act affects retirement and other planning | PFP learning library archived webcast

Jeff Levine reviews the implications of the SECURE Act, so you can help your clients understand the change and advise them accordingly.

Upcoming Personal Financial Planning Webcasts and Free CPE

Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.

Client Communications

Broadridge Advisor 

Extensive client-friendly content written by CPAs, attorneys, and other experts on planning strategies, new laws, and more. Use your professional judgment to determine whether this education is relevant to your clients.

Additional Tools and Resources

PFP Covid-19 resource center

Use these resources to help clients make smart planning decisions in light of the global pandemic.

Paycheck protection program resources

Find tools to help you educate and advise your clients on the PPP.

Tax updates related to the latest legislation

Tax resources to help you guide clients with recent law changes.

AICPA tax reform resource center

A central hub to find all things related to the TCJA and other tax changes.

Legislative and regulatory news

A library of law changes that impact the way you plan for clients.